Bill > HJR125

This joint resolution proposes an amendment to the Missouri Constitution that would allow political subdivisions (such as counties and cities) to increase local sales tax rates or change sales tax purposes, but only with direct voter approval. Specifically, beginning in 2027, local governments would be required to hold an election where voters would decide whether to approve a sales tax rate increase or a change in the sales tax's designated purpose. The proposed amendment mandates that the ballot question must clearly state the current and proposed tax rates or purposes, and the tax change would only take effect if a majority of voters approve it. The resolution maintains existing constitutional protections that prevent local governments from imposing new taxes or increasing existing tax levies without voter consent, while providing a more structured process for local governments to adjust their sales tax rates and purposes. The amendment would be submitted to Missouri voters at the next general election in November 2026 or at a special election called by the governor, and if approved, would modify Sections 1 and 22 of Article X of the Missouri Constitution.

https://house.mo.gov/Bill.aspx?bill=HJR125&year=2026&code=R